PENGARUH PENGETAHUAN TENTANG PERPAJAKAN DAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA WAJIB PAJAK DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA TIMUR I)

Abstract

One of government income comes from taxes. However, taxes income should be support by citizen awareness which has the responsibility to pay taxes and enroll as tax payer. In the other hand, the fact that active tax payer is lesser than was registered in DJP. This shown that issue regarding tax payer compliance were interesting to be investigated. In these research, used two factors to determine tax payer compliance level which is knowledge regarding taxes and modern tax administration system. It was aimed to test and analyzed the effect of knowledge about taxes as well as modern tax administration system against tax payer compliance, specially for personal tax payer that were registered in DJP Jatim I office in Surabaya. Moreover, sample used in these research was purposive sampling with 80 respondent. The test that was conducted was to know the effect from variables used in these research by using multiple regression analysis and t-test. The result indicate that the knowledge about taxes and modern tax administration system has influence to tax payer compliance.